Coefficient of Tax Devaluation (CTBA055 - SIGACTB)

The coefficient of tax devaluation derives from provisions of clauses 43 and 44 of IRC Code, which states that positive or negative surplus value is calculated as follows:

MVc / mvc = VR - (Vaq. / Vreav - AAc) x coefficient of tax devaluation

In which:

MVc / mvc = Accounting positive surplus value / accounting negative surplus value
VR = Net realizable value of inherent charges.
Vaq= Acquisition price
Vreav = Revaluation value
AAc = Accounted accrued amortizations.

Coefficients of currency devaluation applied to disposed assets are defined in Ordinance by the Finance Ministry.

Coefficients of currency devaluation to be applied to disposed assets until 2007 are included in Ordinance nr. 768/2007 dated from July 9th. They are:

Years	Coefficients
up to 1903	4110.82
From 1904 to 1910	3826.68
From 1911 to 1914	3670.22
1915	3265.37
1916	2672.73
1917	2133.64
1918	1522.29
1919	1166.67
1920	770.88
1921	502.96
1922	372.49
1923	227.97
1924	191.9
From 1925 to 1936	165.4
From 1937 to 1939	160.62
1940	135.16
1941	120.04
1942	103.64
1943	88.25
From 1944 to 1950	74.93
From 1951 to 1957	68.72
From 1958 to 1963	64.62
1964	61.76
1965	59.5
1966	56.84
From 1967 to 1969	53.16
1970	49.23
1971	46.86
1972	43.8
1973	39.82
1974	30.54
1975	26.09
1976	21.85
1977	16.77
1978	13.12
1979	10.35
1980	9.33
1981	7.63
1982	6.34
1983	5.06
1984	3.93
1985	3.28
1986	2.97
1987	2.72
1988	2.46
1989	2.21
1990	1.97
1991	1.75
1992	1.61
1993	1.49
1994	1.42
1995	1.37
1996	1.33
1997	1.31
1998	1.27
1999	1.25
2000	1.22
2001	1.14
2002	1.1
2003	1.07
2004	1.05
2005	1.03
2006	1

Procedures

Registering coefficients of currency devaluation:

1. In Coefficient of currency devaluation, click Add.

The screen for addition is displayed.

2. Fill in fields according to instructions of field help.

3. Click OK to confirm the operation.

See Also

Map of positive and negative surplus value

Páginas filhas

Coefficient of Tax Devaluation (CTBA055 - SIGACTB)